gst-luxury

GST on Luxury Goods: What Has Changed in 2025

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  • by MI September 18, 2025

The luxury market in India—including high-end cars, jewelry, watches, and designer fashion—has always faced premium tax rates. With the rollout of GST 2.0 in 2025, changes in tax slabs and compliance rules are reshaping the pricing and demand for luxury items. Let’s explore how GST on luxury goods has evolved and what it means for buyers and retailers.

GST Rates on Luxury Goods in 2025

Luxury ItemOld GST RateGST 2.0 Rate (2025)Impact
Luxury Cars (Above ₹50 lakh)28% + Cess (15-22%)28% + Standardized Cess (18%)Slight price drop in premium segment
Luxury Watches18%18%No major change, stable pricing
Diamond & Gold Jewelry3% (Gold), 12% (Diamond jewelry)5% (Gold), 12% (Diamond jewelry)Gold jewelry becomes costlier, diamond remains same
Imported Luxury Goods28% + Import Duty28% + Harmonized Duty (20%)Higher cost for imported items
Luxury Fashion & Accessories18%18%Prices remain unchanged

Impact of GST 2.0 on Luxury Consumers

  • Luxury car buyers may benefit slightly due to uniform cess rates.
  • Gold jewelry has become more expensive with the revised 5% GST.
  • Imported luxury products are now costlier, pushing buyers toward domestic alternatives.
  • Luxury retailers must adopt stricter compliance, e-invoicing, and real-time reporting under GST 2.0.

Compliance for Luxury Retailers

  • Mandatory e-invoicing for high-value transactions.
  • Proper HSN code classification for luxury items.
  • Real-time reporting on GSTN portal for sales above ₹2 lakh.
  • Reverse Charge Mechanism (RCM) applicable for imported goods.

Conclusion

The GST 2.0 changes in 2025 aim to streamline taxation in the luxury segment. While cars see a minor benefit due to cess restructuring, jewelry and imported luxury products have become more expensive. Both consumers and retailers must adapt to the new tax regime to ensure smooth compliance and informed purchase decisions.

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